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PART 3Reporting and planning duties

Reporting duties

18Reports on emissions reduction targets

For section 33 of the 2009 Act, substitute—

Reporting
33Reports on emissions reduction targets

(1)The Scottish Ministers must, following each target year, lay before the Scottish Parliament a report in respect of that target year.

(2)The report must state—

(a)the emissions reduction target for the target year,

(b)whether the emissions reduction target for the target year has been met,

(c)the percentage by which the net Scottish emissions account for the target year is lower than the baseline,

(d)the amount by which the net Scottish emissions account for the target year is lower or higher than the emissions reduction target for that year, and

(e)the cumulative amount by which the net Scottish emissions accounts are lower or higher than the corresponding emissions reduction targets, calculated by adding each amount by which an account is lower or higher than the corresponding target for each year in the period beginning with 2018 and ending with the target year.

(3)The Scottish Ministers must—

(a)use target-relevant international carbon reporting practice for the purposes of assessing and reporting on the matters mentioned in subsection (2) and, in doing so, determine each figure and amount in a manner as would be consistent with the most up-to-date advice provided by the relevant body on the methods to be used for that purpose, and

(b)specify in the report the methods used to determine each figure and amount in accordance with paragraph (a).

(4)The report under this section must be laid before the Parliament as soon as reasonably practicable after the information to be contained in the report becomes available..